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Please show your work. Thank you Costs per Equivalent Unit The following information concerns production in the Baking Department for March. All direct materials are

Please show your work. Thank you

Costs per Equivalent Unit

The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production.

ACCOUNT Work in ProcessBaking Department ACCOUNT NO.
Date Item Debit Credit Balance
Debit Credit
Mar. 1 Bal., 4,500 units, 4/5 completed 7,830
31 Direct materials, 81,000 units 105,300 113,130
31 Direct labor 31,200 144,330
31 Factory overhead 17,544 161,874
31 Goods finished, 82,200 units 156,000 5,874
31 Bal. ? units, 4/5 completed 5,874

a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.

1. Direct materials cost per equivalent unit. $
2. Conversion cost per equivalent unit. $
3. Cost of the beginning work in process completed during March. $
4. Cost of units started and completed during March. $
5. Cost of the ending work in process. $

b. Assuming that the direct materials cost is the same for February and March, did the conversion cost per equivalent unit increase, decrease, or remain the same in March?

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